[Introduced February 21, 2000; referred to the Committee
on Transportation.]

____________

A BILL to amend and reenact section three-a, article three, chapter
seventeen-a of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to requiring proof of
payment of any applicable county fire service and emergency
ambulance fees owed prior to the issuance of a certificate of
registration and renewal of registration for a motor vehicle.

Be it enacted by the Legislature of West Virginia:That section three-a, article three, chapter seventeen-a of
the code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:

ARTICLE 3. ORIGINAL AND RENEWAL OF REGISTRATION; ISSUANCE OF
CERTIFICATES OF TITLE.

§17A-3-3a. Payment of personal property taxes and county fire service and emergency ambulance fees prerequisite
to registration or renewal; duties of assessors;
schedule of automobile values.

(a) Certificates of registration and renewal of registration
of any vehicle or registration plates for any vehicle shallmay not
be issued or furnished by the division of motor vehicles, or any
other officer charged with suchthe duty, unless the applicant for
the certificate or registration plate, except an applicant exempt
from payment of registration fees under section eight, article ten
of this chapter, has furnished the receipt provided for in this
section to show full payment of either:(1)(A) The personal property taxes for the calendar year which
immediately precedes the calendar year in which application is made
on all vehicles which were registered with the division of motor
vehicles in the applicant's name on the tax day for the former
calendar year; and(B) All county fire service and emergency ambulance fees owed
pursuant to section twelve, article seventeen, and section
seventeen, article fifteen, both of chapter seven of this code, at
the time the receipt is prepared, except for any of the fees that
are not yet past due; orProvided, That after the first day of July, one thousand nine hundred ninety-seven, a certificate or registration plate shall not
be issued to(2)(A) When an applicant who has chosen the optional two-year
registration system provided for in section sixteen of this
article, unless the applicant has provided the receipts provided
for in this section to show full payment of the personal property
taxes for the two calendar years immediately preceding the calendar
year in which application is made on all vehicles which were
registered with the division of motor vehicles in the applicant's
name on the tax day for the former calendar year; and(B) All county fire service and emergency ambulance fees owed
pursuant to section twelve, article seventeen, and section
seventeen, article fifteen, both of chapter seven of this code, at
the time the receipt is prepared, except for any of the fees that
are not yet past due.(b) If the applicant contends that any registered vehicle was
not subject to personal property taxation for that year or that he
or she does not owe any county fire service or emergency ambulance
fees, he or she shall furnish the information and evidence as the
commissioner of motor vehicles may require to substantiate his or
her contention.(c) The assessor shall require any person having a duty to make a return of property for taxation to him or her to furnish
information identifying each vehicle subject to the registration
provisions of this chapter. When the property taxes on any vehicle
have been paid, the officer to whom the payment was made shall
deliver to the person paying the taxes a written or printed receipt
for the payment, and shall retain for his or her records a
duplicate of the receipt. It is the duty of the assessor and
sheriff, respectively, to see that the assessment records and the
receipts contain information adequately identifying the vehicle as
registered under the provisions of this chapter. The officer
receiving payment shall sign each receipt in his or her own
handwriting.(d) Each receipt given to a taxpayer for payment of personal
property taxes on a vehicle shall indicate on the receipt whether
the taxpayer has paid all county fire service and emergency
ambulance fees owed pursuant to section twelve, article seventeen,
and section seventeen, article fifteen, both of chapter seven of
this code, at the time the receipt is prepared, except for any of
the fees that are not yet past due: Provided, That each county may
include on the same notice of personal property taxes due the
additional amount dueforall county fire service and emergency
ambulance fees.(e) The state tax commissioner shall annually compile a
schedule of automobile values, based on the lowest values shown in
a nationally accepted used car guide. The state tax commissioner
shall furnish the schedule to each assessor and it shall be used by
him or her as a guide in placing the assessed values on all
automobiles in his or her county.

NOTE: The purpose of this bill is to require proof of payment
of any applicable county fire service and emergency ambulance fees
owed prior to the issuance of certificates of registration and
renewal of registration for a motor vehicle.

Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.